GS400 offsets / bolt patterns
After searching and reading for the last few hours I have a lot of my questions answered. The wheels I am debating on are 20x8.5, 5x114.3, 40mm offset. Are the numbers 114 and 114.3 used interchangeably? Also, on the offset, are the lower numbers mean a slightly more deeper spoke? I see 38-45 used and wasn't quite sure. On a sidenote, I figure eventually I'll get a small drop (H&R or Eibach) but nothing any more dramatic.
Perhaps it would be easier to just buy some rims from someone in the classifieds section. At least I'll know either way I guess. Thanks in advance.